国外企业与本国企业之上柜相关规定比较表.doc

國外企業與本國企業之上櫃相關規定比較表 Regulations Governing OTC Listings—Foreign vs. Domestic Enterprises 發行面 規定不同之項目(1) Areas of different regulatory treatment 本國企業申請上櫃條件OTC listing requirements (domestic enterprises) 國外企業申請上櫃條件OTC listing requirements (foreign enterprises) 申請主體Who can apply 依我國法令組織登記之公開發行公司。Public companies that are registered in accordance with the laws and regulations of the Republic of China. (ROC) 1.依照外國法律組織登記之股份有限責任公司，且未違反「臺灣地區與大陸地區人民關係條例」相關規範者。Companies limited by shares that are organized and registered under the laws of a foreign country and are in compliance with all applicable provisions of the Act Governing Relations Between Peoples of the Taiwan Area and the Mainland Area. 2.股票未在國外證券市場掛牌交易。Companies whose shares are not listed and traded on any foreign securities market. 公司規模Company size 實收資本額新台幣伍仟萬元以上。(私募有價證券未經公開發行之股份不計入)NT$50 million (not including privately placed shares that have not been publicly issued). 最近一個會計年度經會計師查核簽證之股東權益折合新台幣一億元以上。CPA for the most recent fiscal year must be the equivalent of at least NT$100 million. 獲利能力Profitability 稅前純益占財務報告所列示股本比率符合下列標準之ㄧ，且最近一年度稅前純益達新台幣四百萬元以上：The ratio of income before tax to year-end paid-in capital stock as recorded in the financial report must comply with one of the following standards, and income before tax for the most recent fiscal year must be at least NT$4 million: 1.最近一年度：4%，無累積虧損。accumulated deficit. 2.最近二年度：均達3%或平均達3%且最近一年度較前一年度為佳。稅前純益占股東權益比率符合下列標準之ㄧ，且最近一年度稅前純益達新台幣四百萬元以上：The ratio of income before tax to shareholders equity must comply with one of the following standards, and income before tax for the most recent fiscal year must be at least NT$4 million: 1.最近一年度：4%，無累積虧損。1. Most recent fiscal year: The ratio is at least 4%, and there is no accumulated deficit. 2.最近二年度：均達3%或平均達3%且最近一年度較前一年度為佳。2. Most recent two fiscal years: The ratio is at least 3% in each year, or averages 3% over the two years and the ratio for the more recent year is better. 科技事業Technology-based enterprises